Section 88
SEC. 88. Assessment of tax.&mdashUpon approval of the special assessment ordinance, the City Assessor shall forthwith proceed to determine the special tax payable by each realty during the period fixed in the ordinance, upon the basis of the estimate or actual cost of the work and the total and parcel value of the real estate comprised within the district especially benefited, and shall notify each owner by ordinary mail of the special tax assessed against such property owned by him in the district benefited, but if upon the completion of the improvement, in cases where the assessment is made prior to the completion thereof, it should appear that the cost has been less or more, the City Engineer, through the Director of Public Works, shall forthwith certify this fact to the City Assessor who shall thereupon proceed to rectify the assessment, reducing or increasing, as the case may be, and shall notify the persons interested in such rectification.